Hawaii Revised Statutes 302D-32 – Annual audit
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Terms Used In Hawaii Revised Statutes 302D-32
- Authorizer: means an entity established under this chapter with chartering authority to review charter applications, decide whether to approve or deny charter applications, enter into charter contracts with applicants, oversee public charter schools, and decide whether to authorize, renew, deny renewal of, or revoke charter contracts. See Hawaii Revised Statutes 302D-1
- charter: means a fixed-term, bilateral, renewable contract between a public charter school and an authorizer that outlines the roles, powers, responsibilities, and performance expectations for each party to the contract. See Hawaii Revised Statutes 302D-1
- Department: means the department of education. See Hawaii Revised Statutes 302D-1
Each charter school shall annually complete an independent financial audit that complies with the requirements of its authorizer and the department. The authorizer shall provide to each charter school it oversees a list of approved independent auditors, from which the charter school shall select one independent auditor to comply with this section.